Terms Used In Nebraska Statutes 77-6910

• Equivalent employees: means the number of employees computed by dividing the total hours paid in a year to employees by the product of forty times the number of weeks in a year. See Nebraska Statutes 77-6907
• Number of new employees: means the number of equivalent employees that are employed at the qualified location during a year that are in excess of the number of base-year employees. See Nebraska Statutes 77-6910
• Qualified location: means any location in a city of the metropolitan class or a city of the primary class that is used or will be used by the taxpayer to conduct business activities and that is located within an economic redevelopment area. See Nebraska Statutes 77-6912
• Year: means the taxable year of the taxpayer. See Nebraska Statutes 77-6918